<186 
DORTMUND. 
Dortmund makes use of its power in regard to the two upper grades ; and 
taxed in 1904 2,113 persons with incomes between £21 and £33, and 6,355 
persons with incomes from £33 to £45. The effect of this double taxation of 
incomes is that the following taxes fall upon small incomes in Dortmund : — 
lucerne. 
State Income 
Tax. 
£21 
£33 
£45 
£52 10s. 
£60 
£67 10s. 
£75 
£82 10s. 
£90 
£105 
£120 
£135 
to £33 
» £45 
„ £52 10s 
» £60 
„ £67 10s 
„ £75 
» £82 10s 
,, £90 
„ £105 
» £120 
» £135 
„ £150 
£ s. d. 
0 6 0 
0 9 0 
0 12 0 
0 16 0 
1 0 
6 0 
11 0 
16 0 
2 0 
12 0 
Municipal Income 
Tax at 
200 per cent. 
£ s. d. 
0 4 9& 
0 8 0 
0 12 0 
0 18 0 
14 0 
12 0 
2 0 
12 0 
2 0 
3 12 0 
4 4 0 
5 4 0 
Total. 
£ s. d. 
0 4 9& 
0 8 0 
0 18 0 
17 0 
16 0 
8 0 
3 0 
18 0 
13 0 
8 0 
6 0 
16 0 
The taxes levied for the upkeep of the churches, salaries of clergy, &c. are 
also percentage additions to the State income tax. Every head of a family or 
person living alone is bound to contribute to one or other of the religious 
“communes,” unless by an express act he has announced his withdrawal 
therefrom, this express act being a notification to the municipal authorities ; 
little use is made of the latter right. These church taxes are for the 
Evangelicals 25 to 40 per cent., the Roman Catholics 50. to 60 per cent, (in 
each case according to parishes), the Old Catholics 55 per cent., and the Jews 
60 per cent. 
According to the foregoing scale a Dortmund workman, with no children, 
earning £80 a year pays £l Is. in State taxes, £2 2a. in local taxes, and if an 
Evangelical as much perhaps as 8a. 5d. in church taxes, if a Roman Catholic as 
much as 12s. 76?., making on an average £3 13s. 6c?. in the aggregate, equal to 
4*5 per cent, of his income. 
Retail Prices. 
Groceries and other Commodities. 
In addition to the co-operative stores carried on for the benefit of the 
workmen employed at the “ Union ” works, there is in the town a large 
Co-operative Society of the usual working-class type. It had in the year 
1905-6 over 3,000 members (more than half of them being miners), seven 
shops, and a turn-over of £22,180, in addition to £10,400 of business done 
with contractors in goods not sold in the stores. There is also a co-operative 
bakery which had 28 partners at the close of 1906, and had a turn-over during 
that year or £5,826. Its trade is a cash trade, and the society complains that 
the credit system encouraged by the private bakers hinders rapid progress. 
The ordinary meals of the better class of workmen are :— 
(1) Early breakfast—coffee and rolls ; 
(2) Breakfast (in the forenoon interval)—coffee (or beer), rolls, and 
perhaps sausage ; 
(3) Dinner—potatoes, vegetables, and meat ; 
(4) Afternoon meal—coffee (less frequently beer), and bread-and-butter 
sandwich ; and 
(5) Supper—some combination of sausage or bacon, cheese, vegetables, 
and potatoes. 
The less well-to-do workmen get fresh meat two or three times a week. 
Potatoes in various forms are a standard dish, and amongst the poorer classes 
constitute often the chief part of the mid-day meal. 
The bread eaten by the working classes is chiefly black and white, with a 
certain amount of grey bread. There is also a special kind of bread known as